settlement possibilities

Polish translation: możliwości rozliczeń

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:settlement possibilities
Polish translation:możliwości rozliczeń
Entered by: Katarzyna Iwańska

14:57 Dec 1, 2018
English to Polish translations [PRO]
Bus/Financial - Accounting / Annual Report
English term or phrase: settlement possibilities
We wprowadzeniu do sprawozdania rocznego, w zdaniu:
Deferred tax assets, including those from losses carried forward, are valued if it is probable that fiscal profit will be available to offset losses, and settlement possibilities can be utilised.
Czy chodzi o rozliczenia, czy może o jakieś porozumienie z organami podatkowymi?
Będę wdzięczna za podpowiedź.
Katarzyna Iwańska
Poland
Local time: 04:30
możliwości rozliczeń (z tytułu podatku dochodowego)
Explanation:
Taxation

For the assessment of Netherlands income tax, the Company, together with its parent company, Royal Dutch Shell plc, and most of its subsidiaries in The Netherlands forms part of a fiscal unity.

Royal Dutch Shell plc charges the estimated corporation tax relating to the subsidiaries forming part ofthe fiscal unity to these subsidiaries, Settlement of Netherlands income tax in the fiscal unity is based on fiscal results.

Deferred tax assets and liabilities are recognised in respect of timing differences between fiscal valuation of assets and liabilities and the valuation principles as used in these annual accounts. Deferred tax assets and liabilities are calculated based on the statutory tax rates as at year-end or future applicable rates, insofar as already decreed by law ('substantially enacted').

Deferred tax assets, including those from losses carried forward, are valued if it is probable that fiscal profit will be available to offset losses, and settlement possibilities can be utilised.

Deferred tax assets are recognised under receivables; deferred tax liabilities are recognised under provisions.

https://goo.gl/3WDLzx - page 14

--------

Taxation
For the assessment of Netherlands corporation tax, the Company, together with Royal Dutch Shell plc (previously Shell Petroleum N.V.), forms part of a fiscal unity.

Royal Dutch Shell plc charges the estimated corporation tax relating to the subsidiaries forming part of the fiscal unity to these subsidiaries. Settlement of Netherlands income tax in the fiscal unity is based on fiscal results.

The Company records a tax charge or credit in the profit and loss account calculated at the tax rate prevailing in the year to derive tax payable to the Dutch fiscal authorities

-------

Streszczenie

Celem artykułu jest próba oceny znaczenia polityki (zasad) rachunkowości dla potrzeb rozliczeń dokonywanych przez przedsiębiorców z tytułu podatku dochodowego.

Summary

The importance and impact of accounting policy on the settlement of income tax

The article aims to assess the importance of accounting policy for income tax settlements made by the entrepreneurs.

https://www.kul.pl/files/839/Ksiazki/Polityka_rachunkowosci_... - pages 214, 215

-------

Upoważniam firmę TAXREX do występowania w moim imieniu przed Holenderskim Urzędem Skarbowym w celu rozlicznia podatku dochodowego za _______________ rok.

Issues a permit to a company TAXREX to represent my name from (sic) the Dutch Tax Office for settlement of income tax for the year mention above. - http://www.taxrex.eu/wp-content/uploads/2014/12/Nowy-pakiet-... - page 3

------

Nota 15
Rozliczenie głównych pozycji różniących podstawę opodatkowania podatkiem dochodowym od wyniku finansowego (zysku, straty) brutto

Note 15
Settlement of main items differentiating income tax base from gross financial result (profit, loss)

http://irorphee.cormaygroup.com/userfiles/file/raporty/roczn... - page 41

Selected response from:

geopiet
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Summary of answers provided
1możliwości rozliczeń (z tytułu podatku dochodowego)
geopiet


  

Answers


11 hrs   confidence: Answerer confidence 1/5Answerer confidence 1/5
możliwości rozliczeń (z tytułu podatku dochodowego)


Explanation:
Taxation

For the assessment of Netherlands income tax, the Company, together with its parent company, Royal Dutch Shell plc, and most of its subsidiaries in The Netherlands forms part of a fiscal unity.

Royal Dutch Shell plc charges the estimated corporation tax relating to the subsidiaries forming part ofthe fiscal unity to these subsidiaries, Settlement of Netherlands income tax in the fiscal unity is based on fiscal results.

Deferred tax assets and liabilities are recognised in respect of timing differences between fiscal valuation of assets and liabilities and the valuation principles as used in these annual accounts. Deferred tax assets and liabilities are calculated based on the statutory tax rates as at year-end or future applicable rates, insofar as already decreed by law ('substantially enacted').

Deferred tax assets, including those from losses carried forward, are valued if it is probable that fiscal profit will be available to offset losses, and settlement possibilities can be utilised.

Deferred tax assets are recognised under receivables; deferred tax liabilities are recognised under provisions.

https://goo.gl/3WDLzx - page 14

--------

Taxation
For the assessment of Netherlands corporation tax, the Company, together with Royal Dutch Shell plc (previously Shell Petroleum N.V.), forms part of a fiscal unity.

Royal Dutch Shell plc charges the estimated corporation tax relating to the subsidiaries forming part of the fiscal unity to these subsidiaries. Settlement of Netherlands income tax in the fiscal unity is based on fiscal results.

The Company records a tax charge or credit in the profit and loss account calculated at the tax rate prevailing in the year to derive tax payable to the Dutch fiscal authorities

-------

Streszczenie

Celem artykułu jest próba oceny znaczenia polityki (zasad) rachunkowości dla potrzeb rozliczeń dokonywanych przez przedsiębiorców z tytułu podatku dochodowego.

Summary

The importance and impact of accounting policy on the settlement of income tax

The article aims to assess the importance of accounting policy for income tax settlements made by the entrepreneurs.

https://www.kul.pl/files/839/Ksiazki/Polityka_rachunkowosci_... - pages 214, 215

-------

Upoważniam firmę TAXREX do występowania w moim imieniu przed Holenderskim Urzędem Skarbowym w celu rozlicznia podatku dochodowego za _______________ rok.

Issues a permit to a company TAXREX to represent my name from (sic) the Dutch Tax Office for settlement of income tax for the year mention above. - http://www.taxrex.eu/wp-content/uploads/2014/12/Nowy-pakiet-... - page 3

------

Nota 15
Rozliczenie głównych pozycji różniących podstawę opodatkowania podatkiem dochodowym od wyniku finansowego (zysku, straty) brutto

Note 15
Settlement of main items differentiating income tax base from gross financial result (profit, loss)

http://irorphee.cormaygroup.com/userfiles/file/raporty/roczn... - page 41



geopiet
Native speaker of: Native in PolishPolish
PRO pts in category: 64
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